2017 (10) TMI 902

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....ent to New Tirupur Area Development Corporation Ltd. (NTADCL). They entered into an agreement with NTADCL to provide operation and maintenance service. The respondent in order to provide the said operation and maintenance service to NTADCL had entered into an agreement with UUIL to obtain technical support and technology transfer. In the agreement "Technology" was defined as follows:- "Technology" means the provisions of UUIL's proprietary or licensed intellectual property and know-how reasonably sufficient to equip and enable a competent operator and maintain a facility of a size and design similar to the size and design of the facilities and to provide the O&M services." 3. The technology support include various activities in claus....

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....23.08.2007 the demand of Rs. 3090/- can survive in respect of Rs. 25000/- on 13.03.2008 as can be seen from the annexure 1 to show-cause notice. Ld. Counsel produced the service tax return filed by them during October 2003 to March 2009. The service tax return shows that the appellants had paid Rs. 4.6 crores in cash and Rs. 1.1 crores in cenvat. She pointed out that even if this tax was paid on reverse charge basis the same would have been available to them as cenvat credit and it would be a revenue neutral system. In such circumstances, the intention to evade duty cannot be alleged against the respondent. 6. Before going into the merits of the case, we have to first ascertain if the show-cause notice is barred by limitation or otherwise.....